There is an easier way - experimental.
I tried to determine the overhead that applies to the upload direction of my LTE link. To do so, I found an iperf3 server which is hopefully not too far (in India). Then I ran this command:
for x in 1 2 3 4 5 6 7; do
iperf3 -t 10 -b 2M -l 1300 -u -c $SERVER ; sleep 3
iperf3 -t 10 -b 2M -l 300 -u -c $SERVER ; sleep 3
done
That is, UDP-based upload speedtests with two different packet sizes, with the sending rate known to exceed the available upload bandwidth, and all forms of SQM off. The sizes refer to the UDP payload, so on the IP level, the sizes are 1328 and 328 bytes, respectively.
Here is the "Bitrate" as indicated by the receiver, in kbit/s. The left column is for 1328-byte packets, the right column is for 328-byte packets.
488 496
785 418
367 408
591 266
324 468
434 546
529 562
As you see, the speed is just too variable. So the investigation below is just to show the math - but the result is known wrong because of the noise.
I found it more convenient to work with packet counts, not raw speeds. iperf3 reports the total packets and lost packets. Again, let me show values for 1328-byte packets on the left and for 328-byte packets on the right.
1339/1923 6118/8318
1117/1919 6469/8325
1533/1914 6519/8327
1308/1919 7138/8328
1583/1917 6255/8332
1477/1921 5905/8332
1382/1922 5834/8332
By subtracting the numbers, we get the number of packets that got through:
584 2200
802 1856
381 1808
611 1190
334 2077
444 2427
540 2498
According to https://www.graphpad.com/quickcalcs/Grubbs1.cfm, there are no outliers (P=0.05). The means are:
For 1328-byte packets: 528 (SD: 158.93)
For 328-byte packets: 2008 (SD=445.26)
Assuming the same underlying bottleneck bandwidth, and denoting the overhead above the IP level as X, we can calculate the total volume of the data passed through the bottleneck in both cases, and put the equal sign in between:
528 * (1328 + X) = 2008 * (328 + X)
Therefore, X = 28.7. Well, as mentioned, this value cannot be trusted (too much noise), but at least it has the correct sign